BEBAN POKOK PENJUALAN Bentoel Group 2015 Annual Report

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 561 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 , 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI

MENGENAI PIHAK BERELASI lanjutan

22. RELATED

PARTY INFORMATION continued a. Sifat transaksi dan hubungan lanjutan a. Nature of transactions and relationship continued Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas sepengendalientities under common control - British American Tobacco Korea Manufacturing Ltd. Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material. - British American Tobacco Western Europe internal recharges Commercial Trading, Ltd - CTBAT International Co.Ltd Internal recharges, Penjualan rokokSales of cigarettes - Pakistan Tobacco Company Limited Internal recharges, Penjualan tembakau Sales of tobacco - British American Tobacco Turkiye Internal recharges. - British American Tobacco GSD KL Sdn Bhd Internal recharges. - British American Tobacco Columbia SAS Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material Personil manajemen kunci Key management personnel - Dewan KomisarisBoard of Commissioners RemunerasiRemuneration - DireksiBoard of Directors RemunerasiRemuneration Internal recharges dari Grup BAT sebagian besar terdiri dari tagihan untuk beban korporat, seperti biaya penelitian dan pengembangan, biaya audit internal, biaya terkait IT, tagihan atas pembayaran berbasis saham, dan lain- lain. Internal recharges from BAT Group mostly represent billing for corporate charges, such as research and development expense, internal audit fees, IT-related expense, recharge for share-based payments, etc.

b. Saldo signifikan dengan pihak berelasi

b. Significant balances with related parties

2015 2014 2013 Akrual : Accruals : Royalti Royalty British American Tobacco British American Tobacco Holdings Limited 94,638 90,868 6,548 Holdings Limited Pemeliharaan Information sistem informasi system maintenance British American Tobacco British American Tobacco Shared Services GSD Shared Services GSD UK Limited 22,174 51,693 16,079 UK Limited Technical and Jasa technical and advisory advisory services British American Tobacco British American Tobacco Investments Limited 20,451 30,936 - Investments Limited Internal recharges Internal recharges British American Tobacco British American Tobacco Aspac Service Centre 9,800 4,763 334 Aspac Service Centre Weston Investment Weston investment Company Limited 8,288 149 - Company Limited British American Tobacco British American Tobacco Holdings Limited 4,046 4,209 3,536 Holdings Limited British American Tobacco British American Tobacco Aspac Region Limited 718 4,089 1,771 Aspac Region Limited Disajikan kembali, lihat Catatan 3 Restated, see Note 3